How to File Micro-Entity Accounts at Companies House: Step by Step

Start by pulling together the year's bookkeeping: bank statements, sales invoices, purchase invoices, payroll records, any loan or asset finance agreements, and the prior year's accounts for comparatives. The accuracy of the balance sheet depends entirely on the completeness of these records, so this step is worth doing properly rather than quickly.

If you use accounting software, reconcile the bank feed and chase any uncategorised transactions before moving on, since gaps here tend to resurface as awkward questions later in the process.

Confirm the company meets at least two of the three thresholds for the accounting period: turnover £1 million or less, balance sheet total £500,000 or less, and average employees of 10 or fewer, for periods starting on or after 6 April 2025. See our full breakdown of the thresholds and the two-year qualifying rule (micro-entity-accounts-requirements) if you're close to any of the limits.

If the company has grown past micro-entity size, it will need to report as a small company instead, with more extensive notes required under FRS 102 Section 1A.

Draw up the balance sheet under the FRS 105 micro-entity format, showing fixed assets, current assets, creditors due within one year, net current assets, creditors due after one year, provisions, and capital and reserves. Add only the notes the micro-entity regime actually requires, such as advances and guarantees to directors and average employee numbers.

Our line-by-line explanation of each balance sheet heading (micro-entity-accounts-example) is worth reading alongside this step if any of the terminology is unfamiliar.

The board must approve the accounts, and a director must sign the balance sheet on the company's behalf, printing their name. This is a legal step, not a formality: the director's signature confirms the accounts have been properly prepared and approved before they go anywhere near Companies House.

Accounts are filed either through commercial accounts filing software or, for straightforward cases, Companies House's own web-based filing service. Either route produces a filed set that becomes part of the public register once accepted.

From April 2028, Companies House has said filing will move to software-only, so it is worth getting comfortable with software-based filing now rather than waiting until the web-based option disappears. Our guide to the incoming changes (companies-house-changes) covers the timetable.

Companies House and HMRC are separate filings. A Company Tax Return (CT600) must also be submitted to HMRC, together with tax computations and the accounts themselves tagged in iXBRL format, within 12 months of the end of the accounting period.

Corporation tax due for the period must be paid 9 months and 1 day after the year end, which is earlier than either the accounts or the CT600 filing deadline, so don't assume having until the CT600 deadline to pay.

From 18 November 2025, directors and people with significant control need to verify their identity with Companies House, either directly or through an authorised corporate service provider. This sits alongside, rather than instead of, the accounts filing process, but unverified individuals can be blocked from filing in future, so it is worth completing early rather than at the deadline.

Once submitted, Companies House reviews the filing for basic completeness and, if accepted, confirms receipt and adds the accounts to the public register, usually within a few working days. Keep the confirmation and a copy of what was filed for the company's own records.

If accounts are rejected, for example for a missing signature or a formatting issue, they need correcting and resubmitting before the deadline, as rejection does not pause the filing clock.

We are an independent firm of Chartered Accountants, not Companies House or HMRC.

The mechanics of filing are straightforward once the accounts are correct; the harder part is usually getting the balance sheet, notes and CT600 computations right in the first place, particularly around director loans, fixed asset additions and deferred tax.

We prepare and file micro-entity accounts end to end, including the CT600 to HMRC (micro-entity-accounts). See current pricing on our fees page (fees) or compare typical costs (limited-company-accountant-fees).

Rates, thresholds and deadlines quoted here reflect the 2026/27 UK tax year. Check current GOV.UK guidance, or ask us, before relying on them for your own company.